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Fundraising practices that contravene such legislation may also be considered to be illegal and/or contrary to public policy (see above). ...

Fundraising practices that contravene such legislation may also be considered to be illegal and/or contrary to public policy (see above). ...

When a person contravenes certain provisions of the Act or its regulations, a graduated administrative penalty may be imposed based on the severity and frequency of the contravention. ...

Glossary Term Definition Aggressive Tax Planning Aggressive tax planning or abusive tax avoidance results when actions are taken to minimize tax, and when – while within the letter of the law – those actions contravene the intent and spirit of the law, for example, where a person undertakes a series of transactions that have as a primary purpose to reduce or eliminate tax in a manner not intended by the law. ...

Tax avoidance occurs when actions are taken to minimize tax, and when – while within the letter of the law – those actions contravene the intent and spirit of the law. ...

Tax avoidance occurs when actions are taken to minimize tax, and when – while within the letter of the law – those actions contravene the intent and spirit of the law. ...

The lack of supported decision-making options in the Income Tax Act contravenes the United Nations Convention on the Rights of Persons with Disabilities, which Canada has ratified. ... Moreover, the competency requirement for RDSP beneficiaries contravenes the United Nations Convention on the Rights of Persons with Disabilities. ... The design of government programs must respect – not contravene – this principle. iv. ...

Notice of any competent authority agreement that modifies Annex II of the Agreement will be posted on the CRA website. 6.7 When a financial account held by a non-financial intermediary (for example, a law firm) is not referred to in paragraph 6.5 but is an account holding, on a pooled basis, the funds of underlying clients of the non-financial intermediary where: the only person listed or identified on the financial account with the financial institution is the non-financial intermediary; and the disclosure or passing by the non-financial intermediary of its underlying clients’ information to the financial institution contravenes provincial/territorial law in Canada, the financial institution is required to undertake the due diligence procedures only in respect of the non-financial intermediary. ...

Notice of any competent authority agreement that modifies Annex II of the Agreement will be posted. 6.8 When a financial account is held by an intermediary other than a financial institution (for example, a law firm) that is not described in paragraph 6.6 but is an account holding, on a pooled basis, the funds of underlying clients of the intermediary where: the only person listed or identified on the financial account with the financial institution is the intermediary; and the disclosure or passing by the intermediary of its underlying clients’ information to the financial institution contravenes Canadian law, the financial institution is required to undertake the due diligence procedures only in respect of the intermediary. ...

Account held by an intermediary other than a financial institution 6.9 When a financial account is held by an intermediary other than a financial institution (for example, a law firm) that is not described in paragraph 6.17, but is an account holding, on a pooled basis, the funds of underlying clients of the intermediary where: the only person listed or identified on the financial account with the financial institution is the intermediary; and the disclosure or passing by the intermediary of its underlying clients' information to the financial institution contravenes Canadian law, the financial institution is required to undertake the due diligence procedures only in respect of the intermediary. ...